Commissioner of Income Tax v. Laserwords US Inc.

175 Taxmann.com 920High Court2025#13602 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 119 Section 131 Section 132(4)Section 132(4A)Section 143(3)Section 147 Section 148 Section 151A

Issues it is cited on

section 134 faceless assessment scheme protective assessment substantive assessment section 151a retracted statement dumb documents section 132(4a)section 34 interest under section 234b section 144c(5)loose papers

Judgments citing Commissioner of Income Tax v. Laserwords US Inc.

DCIT, Central Circle-8(1), Mumbai vs. Ei Resorts & Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3926/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…Circular, which is to E I Resorts & Clubs Pvt. Ltd. ensure transparency, traceability, and audit trail of every communication issued by the Department. 45. The same principle was reaffirmed by the Hon’ble Madras High Court in CIT v. Laserwords US Inc. [(2025) 175 Taxmann.com 920 (Mad)], where it was held that an assessment order and DRP proceedings issued without a valid DIN were void ab initio. The Court observed that the procedural mandate under Circular No. 19 of 2019 is not directory but mandatory, and that even if a DIN was generated later and handwritten in the order, such post facto insertion could not cur…

DCIT, Central Circle-8(1), Mumbai vs. E I Resorts and Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3886/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

Ei Beneficiary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3235/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Oct 2025AY 2017-18

Section 132Section 132(4)Section 69A

…ce defeats the purpose of the Circular, which is to ensure transparency, traceability, and audit trail of every communication issued by the Department. 46. The same principle was reaffirmed by the Hon'ble Madras High Court in CIT v. Laserwords US Inc. [(2025) 175 Taxmann.com 920 (Mad)], where it was held that an assessment order and DRP proceedings issued without a valid DIN were void ab initio. The Court observed that the procedural mandate under Circular No. 19 of 2019 is not directory but mandatory, and that even if a DIN was generated later and handwritten in the order, such post facto insertion could not cur…

Ei Beneficary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025 Govind

ITA 3234/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…ce defeats the purpose of the Circular, which is to ensure transparency, traceability, and audit trail of every communication issued by the Department. 46. The same principle was reaffirmed by the Hon’ble Madras High Court in CIT v. Laserwords US Inc. [(2025) 175 Taxmann.com 920 (Mad)], where it was held that an assessment order and DRP proceedings issued without a valid DIN were void ab initio. The Court observed that the procedural mandate under Circular No. 19 of 2019 is not directory but mandatory, and that even if a DIN was generated later and handwritten in the order, such post facto insertion could not cur…

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3230/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16

Section 132Section 132(4)Section 69A

…e defeats the purpose of the Circular, which is to ensure transparency, traceability, and audit trail of every communication issued by the Department. 46. The same principle was reaffirmed by the Hon'ble Madras High Court in CIT v. Laserwords US Inc. [(2025) 175 Taxmann.com 920 (Mad)], where it was held that an assessment order and DRP proceedings issued without a valid DIN were void ab initio. The Court observed that the procedural mandate under Circular No. 19 of 2019 is not directory but mandatory, and that even if a DIN was generated later and handwritten in the order, such post facto insertion could not cur…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

3012/Mum/2025

ITA 3227/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…ce defeats the purpose of the Circular, which is to ensure transparency, traceability, and audit trail of every communication issued by the Department. 45. The same principle was reaffirmed by the Hon’ble Madras High Court in CIT v. Laserwords US Inc. [(2025) 175 Taxmann.com 920 (Mad)], where it was held that an assessment order and DRP proceedings issued without a valid DIN were void ab initio. The Court observed that the procedural mandate under Circular No. 19 of 2019 is not directory but mandatory, and that even if a DIN was generated later and handwritten in the order, such post facto insertion could not cur…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3225/MUM/2025[2019-20]Status: DisposedITAT Mumbai17 Oct 2025AY 2019-20

Section 132Section 132(4)Section 69A

…e defeats the purpose of the Circular, which is to ensure transparency, traceability, and audit trail of every communication issued by the Department. 45. The same principle was reaffirmed by the Hon'ble Madras High Court in CIT v. Laserwords US Inc. [(2025) 175 Taxmann.com 920 (Mad)], where it was held that an assessment order and DRP proceedings issued without a valid DIN were void ab initio. The Court observed that the procedural mandate under Circular No. 19 of 2019 is not directory but mandatory, and that even if a DIN was generated later and handwritten in the order, such post facto insertion could not cur…